NEW YORK — Taco Bell is taking another jab at McDonald’s in a new ad for its breakfast menu.

The fast-food chain will begin airing a TV spot that is set to the tune of “Old MacDonald Had a Farm” and shows a man who has been eating Egg McMuffins since 1984. After trying Taco Bell’s breakfast, the man trims his mullet, switches to tighter pants, gets a smartphone and takes down his “Loverboy” band poster.

It’s a follow-up to another ad that featured real-life men named Ronald McDonald professing their love of Taco Bell’s breakfast (the men were paid to appear in those spots).

If Taco Bell seems fixated with McDonald’s, it’s with good reason: McDonald’s is the heavyweight in the fast-food breakfast category with 31 percent of the market, according to food-industry researcher Technomic.

Whether going after the No. 1 player directly translates to sustained sales is yet to be seen. McDonald’s breakfast has been hugely popular since the Egg McMuffin debuted in the early 1970s.

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